SCA/6701/2023

NEUTRAL CITATION C/SCA/6701/2023 CAV JUDGMENT DATED: 09/05/2025 2025:GUJHC:26864-DB Reserved On : 19/12/2024 Pronounced On : 09/05/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6701 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 7073 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 15708 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ✓ ========================================================== M/S. SOPARIWALA EXPORT PVT. LTD. Versus JOINT COMMISSIONER, CGST AND CENTRAL EXCISE & ORS. ========================================================== Appearance: MR V SRIDHARAN, SENIOR ADVOCATE WITH MR ANAND NAINAWATI(5970) for the Petitioner(s) No. 1(SCA NO.6701/2023 & SCA NO.7073/2023) MR PARESH M DAVE for the Petitioner(s) No. 1(SCA NO.15708/2024) MR UTKARSH SHARMA, for the Respondent(s) No. 4 MR CB GUPTA(1685) for the Respondent(s) No. 1,2,3,5 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY CAV JUDGMENT (PER : HONOURABLE MR